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NEISD board approves internal audit plan after quarterly update from audit director
Summary
The Northeast ISD board unanimously approved the internal audit plan for fiscal 2025–26 after Internal Audit Director Lisa Shoesmith reported on last year’s work, ongoing campus reviews and upcoming projects including booster-club inventories, purchasing-card testing and continued unannounced campus visits.
NEISD trustees unanimously approved the district—s internal audit plan for the 2025—26 school year following a quarterly update from Internal Audit Director Lisa Shoesmith. The vote was 7—0to—00.
Shoesmith summarized audit activity since the board—s last meeting in April and outlined the proposed plan for the coming year, saying the department had completed 80 unannounced campus visits last year and that the team is prioritizing audits where key personnel changes and higher cash handling create greater risk. "We completed our complete review or a complete audit plan last year with the addition of the 80 campus visits," Shoesmith said.
The plan that trustees approved combines required annual audits (including the superintendent—s contract and financial compliance work) with additional, risk-ranked audits Shoe smith said her team will perform this year. Shoesmith told the board she calculates total auditable days, incorporates changes in key personnel and solicits executive staff input to build a risk-ranked schedule. "Due to the sheer volume of campuses that we have and the size of the audit department, we cannot audit every campus every year," she said.
Shoesmith described several active and planned projects: a purchasing-card audit now in testing, a campus audit at Jackson Middle School prompted by recent leadership changes, ongoing unannounced cash counts, and a new inventory project that will catalogue district booster clubs. She said the warehouse inventories (food and general supplies) are audited at the end of the school year when warehousing activity is paused for counting. "We go behind them and do a secondary count and look at everything," she said regarding the warehouse testing protocol.
Shoesmith also reported a single actionable fraud-hotline matter since April that she resolved herself and said her audit technician would resume campus visits in the coming weeks. She told the board she will issue a completed report on the superintendent—s contract the next day.
Board President called for a motion to approve the proposed audit plan. Trustee Villareal moved to approve; Trustee Landry seconded. The board voted 7—0to—00 in favor.
Board members asked operational questions during the presentation about timing of inventories and how consolidated campuses— records would be handled; Shoesmith said documentation from consolidated campuses had been kept in the audit department and that desk reviews of historical records would be included in upcoming work. She also said the audit team plans targeted follow-ups on campuses that received actionable findings in prior visits.
The approved plan schedules six campus audits for the year, targeted reviews of athletics and library services, continued unannounced cash counts, and consultative/advisory work such as training for booster clubs and principals. Shoesmith described allowing contingency time in the plan for hotline complaints and emergent requests from executive staff.
Trustees thanked Shoesmith and her team for the work and asked that follow-up details be provided as audits are completed.
